There are special rules for those who are foreign artist, offshore worker or seafarers on NIS/NOR ships

Foreign artists and sportspersons

By 'artist', we mean entertainment artists and sportspersons. You do not need to apply for a tax deduction card as an artist. The person who hires you or who organises performances in which you will participate must report the event to the Central Tax Office - Foreign Tax Affairs using form RF-1091 Melding fra arrangør/plassutleier om artist(er) ("Information on artist(s) from event organizer/lessor of venue" - in Norwegian only). 

The person paying the gross fee is responsible for deducting artist's tax and paying it to the tax collector. You must pay tax on income from artist activities regardless of who earns the income, and irrespective of whether it is you, a representative or an enterprise.

Offshore workers resident abroad and seafarers employed on vessels within petroleum-related companies on the Norwegian continental shelf

You are not required to report to a tax office in person in order to apply for a tax deduction card and have an ID check performed. If you have a Norwegian employer, you must submit form RF-1209 Application for tax deduction card for foreign citizens, together with a copy of a valid identity document in order to receive a D number from the Central Tax Office - Foreign Tax Affairs (SFU).

If you have a foreign employer, your employer must submit form RF-1199 Information about contracts, contractors and employees, together with a copy of a valid identity document in order for you to receive a D number from the Central Tax Office - Foreign Tax Affairs (SFU).

Seafarers resident abroad on NIS or NOR ships

You are not required to report to a tax office in person for an ID check. Your employer (shipping company) must submit application form RF-1325 Application for D-number to the Central Tax Office - Foreign Tax Affairs for maritime employment, together with a copy of a valid identity document in order to receive a D number from the Central Tax Office - Foreign Tax Affairs (SFU).